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All Journal Jurnal EMT KITA Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Pengabdian Nasional (JPN) Indonesia
Reni Harni
Universitas Sali Al-Aitaam
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Implementasi Good corporate governance dan Fraud di Masa Pandemi Covid-19 pada PT. Sarindo Makmur Sejahter Nelli Novyarni; Debi Arianti; Reni Harni
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.935

Abstract

This study aims to examine whether there is an influence on the effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance on Fraud During the Covid-19 Pandemi.This research uses a type of causality research with a quantitative approach, which is measured using a multiple linear regression based method with SPSS version 24.00. the population of this study is PT. Sarindo Prosperous Prosperity. The sample was determined based on the purposive sampling method, with a total sample of 30 respondents. The data collected in this research is in the form of primary data. Data collection techniques using a questionnaire in the form of a questionnaire distributed to employees of PT. Sarindo Prosperous Prosperity. Hypothesis testing using t test and f test. The results of the study prove that (1) the Effectiveness of the Internal Control Sistem has an effect on Fraud during the Covid-19 Pandemi, (2) Compliance with Accounting Rules has an effect on Fraud during the Covid-19 Pandemi, (3) Implementation of Good corporate governance has an effect on Fraud in The Covid-19 Pandemi Period. (4) The effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance have a simultaneous effect on Fraud in the Covid-19 Pandemi Period.
Effect of Working Capital, Debt Maturity, Sales, and Tangibility on Investment Efficiency Nelli Novyarni; Dwi Christiantoro; Reni Harni
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1325

Abstract

The research objective is to analyze variables such as working capital, debt maturity, sales and tangibility that affect investment efficiency. Investment is the activity of placing funds in one or more types of assets for a certain period to earn income. Factors that reflect company performance are the financial statements presented in the annual report. Underinvestment occurs when an investment company requires the use of large amounts of debt. Companies with overinvestment are companies that are in the mature stage with slow growth rates, and high cash flow. In this study the approach used is using quantitative methods. Then analyzed partial and multiple regression. The data used is secondary data. The independent variables used are working capital, debt maturity, sales, and tangibility. The dependent variable used is investment efficiency. The targeted output is to analyze whether the variables of working capital, debt maturity, sales and tangibility affect investment efficiency, so that with this research it is hoped that investment can be efficient.
Penyuluhan Pentingnya Laporan Keberlanjutan Bagi Usaha Mikro Kecil Menengah Dalam Rangka Mempertahankan Keberlanjutan Usaha Nelli Novyarni; Kustri Andyarini; Rini Ratnaningsih; Reni Harni
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.402

Abstract

The problem for MSMEs is how to understand and implement Sustainability Reporting properly. The goal of this community service is to be able to meet MSME needs for availability of sustainability reports and exchange of business information with parties inside and outside the MSME. The method used is interactive, and the result of this crowdsourcing works well. where MSMEs can prepare simple sustainability reports well and need ongoing guidance. The conclusion of this crowdsourcing is that MSMEs understand and can perform simple Sustainability Reporting using the Sustainability Reporting app.
Penyuluhan Pentingnya Laporan Keberlanjutan Bagi Usaha Mikro Kecil Menengah Dalam Rangka Mempertahankan Keberlanjutan Usaha Nelli Novyarni; Kustri Andyarini; Rini Ratnaningsih; Reni Harni
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.402

Abstract

The problem for MSMEs is how to understand and implement Sustainability Reporting properly. The goal of this community service is to be able to meet MSME needs for availability of sustainability reports and exchange of business information with parties inside and outside the MSME. The method used is interactive, and the result of this crowdsourcing works well. where MSMEs can prepare simple sustainability reports well and need ongoing guidance. The conclusion of this crowdsourcing is that MSMEs understand and can perform simple Sustainability Reporting using the Sustainability Reporting app.
Co-Authors Debi Arianti Dwi Christiantoro Kustri Andyarini Nelli Novyarni Nelli Novyarni Rini Ratnaningsih